목적 : 본 연구는 만 3-6세의 일반아동과 발달장애아동을 대상으로 감각처리능력에 영향을 미치는 요인을 알아보기 위하여 실시되었다. 연구방법 : 발달장애아동 111명과 일반아동 135명의 주 양육자를 대상으로 설문조사를 실시하였다. 설문지는 아동의 감각처리능력에 영향을 미칠 수 있는 내적 요인과 외적 요인에 관한 문항, 그리고 단축형 감각 프로파일에 관한 문항으로 총 95문항이었다. 수집된 자료는 SPSS를 이용하여 통계처리하였고, 일반아동과 발달장애아동의 내외적 요인은 기술통계, 그룹 별 감각처리능력은 독립표본 t-검정, 그리고 감각처리능력에 영향을 미치는 요인 분석은 단계적 다중 회귀분석을 사용하였다.결과 : 발달장애아동에서 감각처리능력의 평균 점수는 135.37±21.17점이었고, 일반아동에서 평균 점수는 165.02±16.69점으로 두 그룹에서 통계적으로 유의한 차이가 있었다. 발달장애아동의 감각처리능력에 영향을 미치는 요인은 아동 기질의 정서성과 또래관계이었다. 일반아동은 아동의 출생 시 몸무게와 기질의 정서성이 감각처리능력에 영향을 미치는 요인이었다.

이 연구는 어린이집과 유치원에 근무 중인 영유아교사의 마음챙김이 공감능력에 미치는 영향에서 정서의 간접효과를 확인하기 위해 실시되었다. 서울 등 6개 시도에서 연구에 자발적으로 참여한 201명의 영유아교사들을 대상으로 설문조사를 실시하였다. 수집된 자료는 SPSS 25.0을 사용하여 기술통계와 Pearson의 적률상관분석을 실시하였으며, The PROCESS macro for SPSS 3.4를 사용하여 단순매개 또는 병렬매개모형을 검증하였다. 간접효과의 통계적 유의성은 bootstrapping 을 사용하여 살펴보았다. 주요 결과는 다음과 같다. 첫째, 영유아교사의 마음챙김과 긍정정서, 공감능력의 관점수용, 상상하기, 공감적 관심, 개인적 고통은 각각 중간 이상의 수준이었으며, 부정정서는 중간 정도의 수준을 보였다. 둘째, 영유아교사의 마음챙김과 공감능력의 관점수용에 영향을 미치는 관계에서는 긍정정서의 완전매개효과가, 상상하기에 영향을 미치는 관계에서는 긍정정서의 부분매개효과가, 공감적 관심과 개인의 고통에 영향을 미치는 관계에서는 긍정정서와 부정정서의 각각 병렬이중부분매개효과가 있었다. 이러한 연구결과는 영유아교사의 공감능력에 영향을 미치는 마음챙김을 향상시켜 긍정정서를 높이고 부정정서를 낮추어 공감능력 향상을 도모해야 함을 의미한다. 이는 교사의 영유아와의 긍정적인 상호작용을 통해 보육 및 교육의 질적인 향상 뿐 아니라 거울반응 효과로 영유아의 공감능력을 발달시켜야 함을 시사한다.

The study aims to measure the productivity of the Saudi banking sector at the retail level using secondary data for 11 local banks from the period 2015-2019. The study uses an extended version of the Cobb-Douglas production function to account for the fact that as banks openup more retail branches, they will need to employ more labor. The extended Cobb-Douglas production function was estimated using the two-way fixed effect model to account for unobserved heterogeneity across Saudi banks resulting from differences in labor competencies and leadership style. Besides, the model accounts for unobserved heterogeneity among Saudi banks due to the advancement in electronic services over time. The results showed that labor, branches, customers’ deposits, and fixed deposits have a positive effect on the total value of generated loans. Conversely, ATM has an insignificant effect on generated loans. The average scale elasticity shows that the Saudi banks at the retail level are operating under decreasing returns to scale. The average marginal rate of technical substitution shows that Saudi banks need at least one ATM to replace one unit of labor at the retail level while keeping the same level of output.

This study aims to investigate the importance of earnings quality as a determinant of companies’ performance. It provides some empirical evidences from an emerging market, specifically from the Jordanian market. This study developed an econometric model for the effect of earnings quality on the companies’ performance using empirical evidence. The study employs a panel data analysis method by using a sample of all Jordanian industrial public shareholding companies listed on Amman Stock Exchange (ASE) during 2010-2018. The results reveal that Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) as proxies of company’s performance are affected by the earnings quality. This provides the importance of positive earnings quality that eventually influences the companies’ performance. The results of this study suggest that the higher control level on the managers’ behavior and its outcome will have an effect on earnings quality, and thus the company’s performance increases. As well as, high relevance of accounting information will improve earnings quality, and thus earnings quality with the interaction factors of the company’s environment work on improving performance. As a conclusion, this study can work as a reference to assist standard setters, security analysts, regulators and other accounting-information users in appraising relation between the earnings quality and companies’ performance.

Purpose: The public sectors including government and public organizations have put an efforts to improve the quality of people’s lives by providing enhanced services. The purpose of this paper is to investigate the factors that affect job attitude, job satisfaction, and job performance in the public sector, that are rarely examined by previous studies. Research Design, data, and methodology: The following research questions have been proposed: i) how do payroll system, personnel management system, cooperative working environment, and self-efficacy affect job attitude?; and ii) how does job attitude affect job satisfaction and performance? This paper used a survey through an online platform and collected data randomly from five classified public institutions. This study applied regression analysis and ANOVA. Results: This study found that cooperative working environment and self-efficacy had significant impacts on job attitude, while payroll system and personnel management system did not affect job attitude. Overall job attitude affected both job satisfaction and performance. Conclusions: The results provide policy implications to the public sector which factors should be considered to improve job attitude, job satisfaction, and job performance. The results also provide managerial implications how such efforts ultimately improve service quality to the citizens.

The study aims to examine the relationship between talent management and work engagement and its impact on nurses’ performance in Indonesia. This study is also intended to understand the role of work engagement in moderating talent management and employee performance. This present study applied a quantitative method using path analysis to investigate the relationship between variables and the primary role of work engagement. The participants of the study were nurses both in privates and public hospitals in Indonesia, with a total of 376 respondents. Closed questionnaires were processed in this study with a Likert scale with five choices ranging from 1 (strongly disagree) to 5 (strongly agree). The questionnaires were entirely collected over almost five months using Google form. The results of the study confirmed that the nurse performance, both at government and private hospitals, are categorized as good, while the work engagement and talent management are also categorized as high. The findings confirmed that talent management positively influences work involvement and employee performance. In addition, this study suggests that work engagement plays an essential role in moderating between variables and provides a confirmation of the important role of talent management and work engagement for nurses’ performance.

This research examines the affect of destination image factors on revisit intention of domestic tourists at Ba Ria Vung-Tau (BRVT), by questioning directly 510 domestic tourists. The convenient sampling method is used in dividing the crowds into four groups; the four main surveyed areas in BRVT are: Vung Tau, Long Hai-Phuoc Hai, Xuyen Moc and Con Dao. A combination of qualitative and quantitative methodologies were utilized. A focus group of 10 domestic tourists was set up to review and explore the various factors as well as the conceptual model. An in-depth interview with 12 participants was developed to fine-tune measurement items. The questionnaire applied a 5-point Likert scale. Checking the reliability by Cronbach’s Alpha, exploratory factor analyzing and linear multiple regression were used with the SPSS program. The results show that there are eight main destination image factors affecting domestic tourists revisit intention to BRVT using linear regression and arranged by decreasing importance: Infrastructure, Variety Seeking, Accessibility, Local food, Atmosphere, Environment, Price Value, Leisure and Entertainment. From that, the research offers some suggestions and policy recommendations for the tourism business and provincial policy-makers to identify the main issues and develop better customer services to increase domestic tourists’ revisit intention.

Purpose: The purpose of this study is to examine the factors affecting the academic achievement of international students in degree programs in global education environment. Based on exploratory research, this study proposed four factors and examined effects of academic factors on academic satisfaction, effects of social factors on social adjustment, effects of cultural factors on cultural adaption, effects of economic factors on financial stability, and effects of four factors on academic achievement of international students. Research design, data, and methodology: This study conducted online survey to collect the data and results provide importance to increase interactivity between international students and teachers and between international students and hosting country’s students. Results: The results of this study found what variables affect four proposed factors, while academic satisfaction significantly affects academic achievement rather than other factors. Conclusions: The results show how to improve academic related variables is key for the success of academic achievement. Results of this study provide implications which aspects should be considered to increase overall academic achievement by managing and improving the quality of higher education in global setting. This study provides managerial and policy implications for enhanced academic achievement of international students in global context.

The study aims to investigate the relationship between hedging with derivatives and subsequent firm-level stock price crash risk. Our sample consists of KOSPI- and KOSDAQ-listed companies from 2004 to 2014. The total firm-year observation is 4,886. We find that hedging with derivatives is related to greater possibilities of crash risk. The results suggest that the complexity of economic and financial reporting for derivatives may aggravate the company's information opacity, ultimately increasing the crash risk. We contribute to the growing body of literature on hedging with derivatives. Academics and practitioners have debated on whether or not hedging enhances transparency or rather makes the information environment more opaque. Theoretical research on the role of corporate hedging on information environment shows that hedging enhances earnings informativeness. Meanwhile, pieces of anecdotal and empirical evidence show that the economic and financial reporting complexity of derivatives can harm information transparency. Our results shed light on the question of whether and how hedging with derivatives affects information environment by examining the relationship between hedging with derivatives and crash risk. Furthermore, our findings provide useful insights for policymakers and practitioners. Specifically, our results raise a need for a more transparent disclosure on corporate hedging activities with derivatives.

Purpose: Geographical relocation has been conducted to alleviate overcrowding and to support balanced regional development in many countries. Previous studies have seldom examined the effectiveness of relocation on job and life dissatisfaction, particularly in the public sector. The purpose of this study is to investigate the determinants of relocation on job and life dissatisfaction. Proposed research questions include the following: i) do working conditions in the new workplace and interactivity affect job dissatisfaction? ii) do social infrastructure and social activity in the new location affect life dissatisfaction? and iii) is there a relationship between job and life dissatisfaction? Research Design, data, and methodology: The study collected data via an online survey and applied statistical analyses such as factor analysis, regression, and ANOVA. Results: The results of this study found that proposed determinants excluding mobility inefficiency and decision-making affect job and life dissatisfaction. The results also showed that there are relationships between job and life dissatisfaction. Conclusions: The results of this study provide both managerial and policy implications of relocation for the public sector. The results of this study implied that better policy should be designed to increase job and life satisfaction that also accounts for the realities of relocation.